Section 148 (raised but expressly left undecided as academic)

Section 148 (raised but expressly left undecided as academic) — the law in short

What the courts have decided on section 148 (raised but expressly left undecided as academic), in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.

• Rabin Arup Mukerjea v ITO ITATHelps taxpayerValidity unconfirmed
  My step-sister gifted me a flat. Can the department tax it because we are not blood relations?
  No. Step-siblings fall within 'relative' for the gift exclusion. Because 'brother and sister of the individual' is not defined in the Act, the common-law meaning applies, and relationships by affinity - including the step-sibling relationship arising from a parent's marriage - come within those words. The registered gift was outside s.56(2)(vii) and the addition of Rs. 7,50,68,525 was deleted. Two limits: the holding is about an individual recipient, and says nothing about the separate definition that applies where the recipient is a Hindu undivided family, and the order relies on no precedent at all.

Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.